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[null,"1.","Record Nr.",null,"UNINA9910154648003321"]
[null,null,"Autore",null,"Britton Anne"]
[null,null,"Titolo",null,"Financial accounting / / Anne Britton, Chris Waterston"]
[null,null,"Pubbl/distr/stampa",null,"Harlow, England : , : Pearson, , [2010]"]
[{"$nulls":4},"Â©2010"]
[null,null,"ISBN",null,"1-5129-3890-4"]
[{"$nulls":4},"1-282-53032-1"]
[{"$nulls":4},"9786612530326"]
[{"$nulls":4},"1-4058-9984-0"]
[null,null,"Edizione",null,"[Fifth edition.]"]
[null,null,"Descrizione fisica",null,"1 online resource (xvi, 425 páginas)"]
[null,null,"Collana",null,"Always Learning"]
[null,null,"Disciplina",null,"657.076"]
[null,null,"Soggetti",null,"Accounting"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"Cover -- Financial Accounting -- Brief Contents -- Contents -- Preface -- Guided tour of the book -- What is accounting? -- Introduction -- Purposes of accounting -- A brief history -- Types of accounting -- Who cares anyway? The users -- The future of financial accounting -- Summary -- Self-assessment questions -- The statement of financial position -- Introduction -- The sources and applications of funds -- The format of the statement of financial position -- A few words about non-commercial organisations -- What the statement of financial position tells the user -- The alternative valuation methods -- Statement of changes in equity -- Summary -- Self-assessment questions -- The statement of comprehensive income -- Introduction -- Structure of the statement -- The income statement part -- Operating costs -- The appropriation account -- Statement of changes in equity -- Other comprehensive income -- Inventory valuation -- Non-commercial organisations -- Limited companies -- Information technology and accounting -- Summary -- Self-assessment questions -- Concepts and characteristics -- Introduction -- Concepts and policies -- Accounting estimation and measurement bases -- Revenue recognition -- A true and fair view -- The 'Framework' -- Summary -- Self-assessment questions -- The double entry system -- Introduction -- The need for a double entry system -- Double entry system - duality -- Double entry system - account -- Credit transactions -- Worked example of double entry -- Balancing off accounts -- Trial balance -- "]
[{"$nulls":4},"Statement of comprehensive income -- Format of the statement of comprehensive income -- Balance remaining in the books -- Summary -- Self-assessment questions -- Adjustments, including entries in ledger accounts -- Introduction -- Accruals and prepayments -- Adjustment to ledger accounts -- Adjustments for bad and doubtful debts."]
[{"$nulls":4},"Bad debts -- Provision for bad debts -- Provision for bad debts after the first year -- Depreciation -- Sale of non-current assets -- Summary -- Self-assessment questions -- Preparation of statement of comprehensive income and statement of financial position from trial balance and adjustments -- Introduction -- Extended example -- Summary -- Self-assessment questions -- Accounts of limited companies and other organisations -- The need for companies -- The company -- Company capital -- Other entities -- Partnerships -- Summary -- Self-assessment questions -- Group accounting -- Introduction -- Acquisition of whole subsidiary -- Non-controlling interests -- Subsidiary with reserves -- Revaluation on acquisition -- Consolidated statements of comprehensive income -- Summary -- Self-assessment questions -- Statement of cash flows -- Introduction -- Cash flows within a business -- Statement of cash flows -- Summary -- Self-assessment questions -- Regulatory framework, corporate social responsibility and corporate governance -- Introduction -- UK legal framework -- UK regulatory framework -- International regulatory framework -- Determinants of the accounting framework -- Accounting standards in the United States of America -- Corporate social responsibility (CSR) accounting -- Corporate governance -- Summary -- Self-assessment questions -- Interpretation, including ratio analysis and consideration of additional information required -- Accounting information and users -- Needs and objectives of users -- Standards -- Technique of ratio analysis -- Performance -- Investment potential -- Financial status -- Limitations of ratio analysis -- Additional information -- Cash flow and ratio analysis -- Summary -- Self-assessment questions -- Valuation and performance measurement -- Introduction -- Alternatives to historical cost -- The time value of money."]
[{"$nulls":4},"Putting the valuations together -- Inflation accounting -- Accounting for revaluations -- Statement of changes in equity -- Summary -- Self-assessment questions -- Control of accounting systems -- Introduction -- The need for controls -- Audit -- Bank reconciliations -- Control accounts -- Incomplete records -- Legal requirements -- Constructing financial statements from very incomplete records -- Summary -- Self-assessment questions -- Information technology and accounting -- Introduction -- Control issues -- Audit trails -- Designing an accounting system -- Implementation -- Contingency planning -- E-accounting -- XML -- The wider picture -- Summary -- Self-assessment questions -- The finale -- Introduction -- Case study -- Accounts for Kriton Manufacturers SA -- Notes to the accounts -- Note of retained earnings -- Summary -- Appendix: Answers to self-assessment questions -- Glossary -- Index."]
[null,null,null,"Sommario/riassunto","The text adopts a questioning attitude to the subject, asking why accounting practices exist and how they work, without lingering on the technicalities. For those who favour the \u0091why\u0092 over \u0091how to\u0092 approach, Financial Accounting is the ideal introductory core text for first-year financial accounting students. The text is deliberately and positively accessible for first-time students, with frequent exercises in all chapters, and answers to these supplied straight after the questions. These do not so much test understanding of the subject as develop understanding through self-testing and repetition."]
[null,"2.","Record Nr.",null,"UNINA9910767528703321"]
[null,null,"Titolo",null,"Graph Drawing : 14th International Symposium, GD 2006, Karlsruhe, Germany, September 18-20, 2006, Revised Papers / / edited by Michael Kaufmann, Dorothea Wagner"]
[null,null,"Pubbl/distr/stampa",null,"Berlin, Heidelberg : , : Springer Berlin Heidelberg : , : Imprint : Springer, , 2007"]
[null,null,"ISBN",null,"1-280-86451-6"]
[{"$nulls":4},"9786610864515"]
[{"$nulls":4},"3-540-70904-5"]
[null,null,"Edizione",null,"[1st ed. 2007.]"]
[null,null,"Descrizione fisica",null,"1 online resource (XIV, 454 p.)"]
[null,null,"Collana",null,"Theoretical Computer Science and General Issues, , 2512-2029 ; ; 4372"]
[null,null,"Disciplina",null,"006.6"]
[null,null,"Soggetti",null,"Computer science - Mathematics"]
[{"$nulls":4},"Discrete mathematics"]
[{"$nulls":4},"Algorithms"]
[{"$nulls":4},"Computer graphics"]
[{"$nulls":4},"Artificial intelligence - Data processing"]
[{"$nulls":4},"Discrete Mathematics in Computer Science"]
[{"$nulls":4},"Computer Graphics"]
[{"$nulls":4},"Data Science"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Bibliographic Level Mode of Issuance: Monograph"]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Invited Talks -- The Number of Triangulations on Planar Point Sets -- The Algorithmic Beauty of Digital Nature -- Papers -- Integrating Edge Routing into Force-Directed Layout -- Multipole-Based Force Approximation Revisited – A Simple but Fast Implementation Using a Dynamized Enclosing-Circle-Enhanced k-d-Tree -- SSDE: Fast Graph Drawing Using Sampled Spectral Distance Embedding -- Eigensolver Methods for Progressive Multidimensional Scaling of Large Data -- Angle and Distance Constraints on Tree Drawings -- Schematisation of Tree Drawings -- Trees with Convex Faces and Optimal Angles -- Three-Dimensional Drawings of Bounded Degree Trees -- Simultaneous Graph Embedding with Bends and Circular Arcs -- Embedding Graphs Simultaneously with Fixed Edges -- Drawing Cubic Graphs with at Most Five Slopes -- Planarity Testing and Optimal Edge Insertion with Embedding Constraints -- Open Rectangle-of-Influence Drawings of Inner Triangulated Plane Graphs -- Planar Decompositions "]
[{"$nulls":4},"and the Crossing Number of Graphs with an Excluded Minor -- On the Crossing Number of Almost Planar Graphs -- On the Decay of Crossing Numbers -- How Important Is the “Mental Map”? – An Empirical Investigation of a Dynamic Graph Layout Algorithm -- Computing Geometric Minimum-Dilation Graphs Is NP-Hard -- Chordal Graphs as Intersection Graphs of Pseudosegments -- Parameterized st-Orientations of Graphs: Algorithms and Experiments -- Straight-Line Drawing of Quadrangulations -- Visualizing Large and Clustered Networks -- Partitioned Drawings -- Path Simplification for Metro Map Layout -- Minimizing Intra-edge Crossings in Wiring Diagrams and Public Transportation Maps -- Upright-Quad Drawing of st-Planar Learning Spaces -- Choosing Colors for Geometric Graphs Via Color Space Embeddings -- Morphing Planar Graphs in SphericalSpace -- k-Colored Point-Set Embeddability of Outerplanar Graphs -- Thickness of Bar 1-Visibility Graphs -- A New Approximation Algorithm for Bend Minimization in the Kandinsky Model -- Radial Drawings of Graphs: Geometric Constraints and Trade-Offs -- Characterization of Unlabeled Level Planar Trees -- Drawing Bipartite Graphs on Two Curves -- Improved Circular Layouts -- Controllable and Progressive Edge Clustering for Large Networks -- Biclique Edge Cover Graphs and Confluent Drawings -- Schnyder Woods and Orthogonal Surfaces -- Partitions of Graphs into Trees -- Posters -- The Website for Graph Visualization Software References (GVSR) -- Smoother Transitions Between Breadth-First-Spanning-Tree-Based Drawings -- Corrections -- Fast Node Overlap Removal—Correction -- Graph Drawing Contest -- Graph-Drawing Contest Report."]
[null,null,null,"Sommario/riassunto","This book constitutes the thoroughly refereed post-proceedings of the 14th International Symposium on Graph Drawing, GD 2006, held in Karlsruhe, Germany in September 2006. The 33 revised full papers and 5 revised short papers presented together with 2 invited talks, 1 system demo, 2 poster papers and a report on the graph drawing contest were carefully selected during two rounds of reviewing and improvement from 91 submissions. All current aspects in graph drawing are addressed ranging from foundational and methodological issues to applications for various classes of graphs in a variety of fields."]